Extraordinary Gazette of India, 2005, No. 1992

‘^-33004/99 REGD NO. D. L.-33004/9 9

9-1 k cl S ^I5W?T

(Hie (Saxette of ,3ndia

3rcn*nrc*r

EXTRAORDINARY
MPT 3—3M-MP^ (ii)

PART II—Section 3—Sub-section (ii)

M l faq * K 3 JMilfoffl

_PUBLISH ED BY AUT HORITY_

U 1025] _

No. 1025] NEW DELHI, MONDAY, SEPTEMBER 26, 2005/ASVINA4, 1927

Art w

(TIMM* f^ v TFr)

arfaqM MT

fa#, 26 facRR, 2005

(3TPTMR)

MiT.RT. 1392(R).—RTMMR 3Tf«rfWT, 1961 (1961 Mil 43) Mit MRT 120 Mit i3R-MRJ (l) RM-MRT (2) URT
TT^tT #MMMf MiT RMpT M# ftj, %#M McMSJ MR M4<^5R1 MRM RT*ER, far H*\W\ (R5RM fMMFT), %^T RRftJ MR
opt P<41% 3 MJcHt 2001 Mft WTT M5T.RT. 732(31) PHHPdfec! RRtMM MiRTT t, RRM: :—

1. Rf*RJMMT ^f, 3FJ1J# I ^f, MR RIS# 53 # 56 % f# #T ^3# R*M#<T rMWT % %R MR?T: (VifciRan

MR Wmi #t Mf^feMT W-TlfW Mit W#, MTMM: :—

MR

Rls^T

3RMMR •

RTfwftRT M5T

RT^fW SlM

#MM RMMT.wifewdf # ap-wi

MTM^ RMMT
MR# #

^rmt

1

2

3

4

5

6

53

3MMMR

rfjmm

<M=ht5-1

TP5#R

Tprra

Tprcffi ttr (mt)

(M») <l*PBte R.

6, 10, 13, 14,

15, 17 # 18 Mil

MMT fRTM
(falMi 16 m£

1988 # RRMfe

TOM 6^4^ (Mi) ^ R#*Rt

M#MR RMMT TORTM ^ RTM ^ fMR
RlcT ^ RFT M MT# TOM ^ f*FT
#T 3^T TOM 4 # MS (Mi) #T
(13) •3f#fe(T MT^fTTM)

% MTO;

■#

RTM M5T

fMR

t #1 M5TFTM
(5) # MS
(Mi), (13)

(M) ^RM^#t

-l 1 R iiMH
% 3FJRR)

y!M|y.Mi M

R^f<RT 11

2389 01'2005

( 1 )

1

3

THE GAZETTE OF INDIA: EXTRAORDINARY [Part II— Sec. 3(H)]

4

6

(73) % o®)

w*? fRRT %
crrg^ :—

(l) rtoR

(ii)

(iii) cftfw

(iv) TTWZtZ (R)

(v) RPTOT

(vi)

(vii) RH^kf
*(R) TO*5 f^TeTT

TOFT 6 ^t RS (R>) rf 3fcrlR9t1
R«RT ot|q«N $ 3TR

rrt rr4 toM $ f»^=T

% TOR aft* «bl<t«4K R>T ^73?

7RFT TOR 4 WZ WIT (R> ) 3?R; ( 73 )
3 dRrlfisId yi^!<=b fa % Rfat;
TOpft affa^RR, 1956 % 3Rpfa
H*fl$d TO# % RRt #W6
"fit R^ «<9HI (R$ ifrrlfetrf oqfcffi
TOR 4^TK WTT (R>) ato

(73) 3 -af^ifeci fa ft RsftfcT

TOT^R;

(73) TOR 5
R>t R^ R7RT
(r), O) tt«tt
(R) $ RRT

ufafeqf 3
afstrtfao
% RRl MIHrl I

56 3TFR5T
RFJ37T
RHRR

(R) +IWR RRRT TORTTR 3TR ^ f*FT
Rtflf $ 3TR TO RR% RTcft TOfNf 3
fRR §14 ii< 1 c t>fci'H 6 R7J R7?TT

(73) 3 ifcrifed sqfroif aftr tor 4

^ R^ WIT (R) *f R^rffecT R^RT
fa % R^R ftRTR;

O) TORR 3TRRT TRRRiq ^ RR TO TOT
Rfirft RRTfRRT 7& f*FT % RT^ WeR
6 fa R^ R7§R (73) ^ afcflRad T$
fRR% TORR RTT FRTR TOR
4 4 RTJ WTT (R) 'df^lRad RT^TRT
%T R^TR

(R) TORT RfafWT, 1956 % aRnid

TOfddT ^ % RT?t TOR 6 RTT R^

R73TT (73) "*f iRnRad afoRJTTO

4 dft R^ WTT (R) rf dfcTlHad fa If
R#fd TOfcFT;

RTTWR ^JTOTRR'cf— (fa TOR 4 *f ‘dfekfeld 5^|‘4b fa % RTTR TOR 5fa^
Rwd'H R^ 7^4 ~fa\ Rd TOtRR RRRT TORTTR fa (RT), (73) -QR

RRR7R % Iro TOTTRT 3R Rtdf ^ 3RR ^ RT^ (R) 7TR<T

TOR 6 dl^HsId TOfM % fRfafRRf
TOTTRT % RT^ R#T?T ^rfRcT; 'sTwifed eqM

% RRT RRRTI

(73) TOR 4 3 'dforlfeffi Rf^ftrc> % RRR
fTfiRRTT Tpg? TORR fa t fa TOfaR
fa ^TRTTR ^ RTRTOR^ RT# TOTfRTT
^ % RT^ TOR 6 3 Rf^Rfed ^T%;

(73) TOR 4 ^ Rfdtdfed f^T ^ ' MR f ^d
TOfm R3 TO 41 rM4rR, 1956 %

R’d4d 4'41'^d TO41 r4 % RT^

6 $ sfc^dRad ■Rf3?T I

[srfRTJRR R. 207/05m. R. 187/17/2004-3TT.RT.1R.-I]

fat 7RR fRW, 3RR RfRer

femu ft '*J7g7 ’9T77T % TPTra, 3 '>5^, 2001 77. «f>T.31T. 732(37) % WcT y°hl(?irf T T^ ^ "*¥

30-8-2001 % (1) 77. ^.377. 846(37);^^ 29-10-2001 % (2) V. ^T.37T. 1064(37); 19-3-2002 % (3) 77, WIT.

315(37); t^H TSR 30-7-2002 % (4) 77. ^T.3flT 810(37); l^HRS 22-10-2002 % (5) 77. ^T.37T. 1104(37); 4-2*2003

% (6) 77. ^T.37T. 128(37); 18-1-2004 % (7) 77. ^T.37T. 27(37); 8-1-2004 % (8) 77. ^T.37T, 28(37); T*T

f^TT^ 13-5-2004 % (9) 77. ^I.37T. 570(37) % TTfTT TT^TT!

MINISTRY OF FINANCE
(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 26th September, 2005

(INCOME TAX)

S.0.1392(E).—In exercise of the powers conferred by Sub-section (1) and Sub-section (2) of Section 120 of the
Income-tax Act, 1961 <43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the
notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes,
number S.O. 732(E) dated the 3rd July, 2001, namely

1 in the said notifi cat ion, in the Schedule-I, for serial numbers 53 and 56 and the entries relating thereto, the
f ollowing serial numbers and entries shall, respectively, be substituted, namely ___

SI No Designation of Headquarters Territorial Area Persons or classes of persons Cases or classes of

. cases

Income-tax

authorities

53 Commissioner Rajkot,
of Income-tax, Gujarat
Rajkot-I

_ 4 ___ 5 __ 6 _

In the State of Gujarat:— (a) persons referred to in item (a) of (a) Persons whose

(a) Municipal Wards of Rajkot column 6, being other than com- principal source

No. 6 10 13, 14, 15, 17 panies deriving income from sources of income is other

and 18 (As per Rajkot other than income from business than from “Salary ,

Municipal Corporation or profession and residing within and referred to in

notification dated the 16th the territorial area mentioned in corresponding entries

May, 1988) items (a) and (b) of column 4; in items (a), (b) and

(c) of column 5.

(b) Talukas of the Revenue
District of Rajkot

(i) Wankaner

(ii) Kotada Sangani

(iii) Lodhika

(iv) Rajkot

(v) Gondal

(vi) Jetpur

(vii) Upleta

(c) Kutch District

(b) persons referred to in itpm (a) of (b) All cases of

column 6, being other than com- persons referred to

panies deriving income from business in corresponding
or profession and whose principal entries in items (d),

place of business is within the (e) and (f) of

territorial area mentioned in items column 5.

(a) and (b) of column 4;

(c) persons referred to in item (a) of
column 6, being companies registered
under the Companies Act, 1956,
and having registered office in the
area mentioned in items (a) and (b)
of column 4;

(d) persons referred to in item (b) of
column 6, 'being other than
companies deriving income from
sources other than income from
business or profession and residing
within the territorial area
mentioned in item (c) of column
4 ;

(e) persons referred to in item (b)
column 6, being other than
companies deriving income from
business or profession and whose
principal place of business is within
the territorial area mentioned in
item (c) of column 4;

2

3

THE GAZETTE OF INDIA : EXTRAORDINARY

[Part II —Sec. 3(ii)j

56 Commissioner Jamnagar,
of Encome-tax, Gujarat
Jan nagar

(f) persons referred xo in item (b) ol
column 6, being companies
registered under the Companies
Act, 1956, and having registered
office in the-area mentioned in
item (c) of column 4.

In the State of Gujarat— (a) Persons referred to in column 6,
Districts of Jamnagar being other than companies

and Porhandar. deriving income from sources

other than income from business
or profession and residing within
the territorial area mentioned in
column 4;

AH cases of persons
referred to in
corresponding entries
in items (a), (b) and
(c) of column 5.

(b) persons referred to in column 6,
being other than companies
deriving income from business or
profession and whose principal
place of business is within the
territorial area mentioned in
column 4;

(c) persons referred to in column 6,
being companies registered under
the Companies Act, 1956, and
having registered office in the area
mentioned in column 4.

[Notification No. 207/05/F. No. 187/17/2004-ITA -I]

DEV SHARAN SINGH, Under Secy.

Note : (i) Principal notification was published in the Gazette of India vide No. S O. 732(E) dated the 3rd July 2001 and
was subsequently amended vide (1) S.O. 846(E) dated 30-8-2001; (2) S O 1064(E) dated 29-10-2001; (3) S.O. 315(E) dated
19-3-2002; (4) S.O. 810(E) dated 30-7-2002; (5) S.O. 1104(E) dated 22-10-2002; (6) S.O. 128(E) dated 4-2-2003' (7) S.O. 27(E)
dated 8-1-20C4; (8) S.O. 28(E) dated 8-1-2004 and (9) S.O. 570(E) dated 13-5-2004.

Printed by tne Manager, Govt. of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-H0(J54.